EIN: 816001361
UEI: UWNQLCXHF125
Audited by: Nexus CPA Group, PLLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 22, 2026 (39 days ago).
What is a management decision? →FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on January 18, 2024 — management decision was due July 18, 2024.
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
FAC accepted this audit on February 11, 2021 — management decision was due August 11, 2021.
GSA_MIGRATION
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Finding 2020-002Program: Health Center ClusterCFDA: 93.224Federal Agency: US Department of Health and Human ServicesAward Year:Compliance Requirement: Special Tests & ProvisionsDepartment Response: Flathead County agrees with the findingFlathead County Health Center has revised the form and the policy to provide more clarity to the process. When the form andpolicy were deployed, we provided education to the front desk and bulling staff. We will reinforce the education at the nextstaff meeting.In one instance, the billing staff member was defaulting to using SRS codes when adjusting account for other reasons.Re-education has been provided.We will begin a practice of auditng 20 charges with sliding fee adjustments per month. Results of the audit will be shared withfront desk and billing staff.
We identified noncompliance over subrecipient monitoring requirements in accordance with Uniform Guidance for the Edward Byrne Memorial Justice Assistance Grant during the County?s fiscal year 2019 audit.Context:The County did not implement controls to correct the prior year finding. The County did not verify whether the subrecipients were required to be audited and follow up on findings, if applicable, in accordance with Uniform Guidance 2 CFR section 200.331(f).Effect:The County is not in compliance with Uniform Guidance requirements.Cause:The grant administrator was not aware of the requirement.Recommendation:We recommend management train all employees who administer federal awards on compliance with Uniform Guidance and require them to read the Compliance Supplement for all federal awards received. Further, the County should implement procedures to follow-up on prior audit findings to ensure corrective actions were properly implemented.Client response:We will be implementing a check off list for subrecipient grants for all departments to ensure all subrecipient monitoring is occurring.
Show full finding ▾Hide full finding ▴Criteria:Controls should be in place and operating effectively to ensure management?s corrective action plan for prior year findings are implemented.Condition:We identified noncompliance over subrecipient monitoring requirements in accordance with Uniform Guidance for the Edward Byrne Memorial Justice Assistance Grant during the County?s fiscal year 2019 audit.Context:The County did not implement controls to correct the prior year finding. The County did not verify whether the subrecipients were required to be audited and follow up on findings, if applicable, in accordance with Uniform Guidance 2 CFR section 200.331(f).Effect:The County is not in compliance with Uniform Guidance requirements.Cause:The grant administrator was not aware of the requirement.Recommendation:We recommend management train all employees who administer federal awards on compliance with Uniform Guidance and require them to read the Compliance Supplement for all federal awards received. Further, the County should implement procedures to follow-up on prior audit findings to ensure corrective actions were properly implemented.Client response:We will be implementing a check off list for subrecipient grants for all departments to ensure all subrecipient monitoring is occurring.
Finding 2020-003Program: Edward Byrne Memorial Justice Assistance GrantCFDA No: 16.738Federal Agency: US Department of JusticePassed-Through: Montana Board of Crime ControlAward Year: FY 2018-2019Compliance Requirement: Subrecipient monitoringDepartment?s Response: Flathead County agrees with the finding.Flathead County will implement a check off list for subrecipient grants for all departments to ensure all subrecipient montioringis occuring. Finance office will follow up with departments to insure subrecipient monitoring is being done.
2019-002
FAC accepted this audit on April 8, 2020 — management decision was due October 8, 2020.
We identified noncompliance over subrecipient monitoring requirements in accordance with Uniform Guidance for the Edward Byrne Memorial Justice Assistance Grant. Context: Not all information as required by Uniform Guidance 2 CFR section 200.331(a) was included in the subaward agreements provided to subrecipients. Further, the County did not verify whether the subrecipients were required to be audited and follow up on findings, if applicable, in accordance with Uniform Guidance 2 CFR section 200.331(f). Effect: The County is not in compliance with Uniform Guidance requirements. Cause: The County incorrectly identified the subrecipients as subcontractors and was not aware of the subrecipient monitoring requirements in accordance with Uniform Guidance. Recommendation: We recommend management train all employees who administer federal awards on compliance with Uniform Guidance and require them to read the Compliance Supplement for all federal awards received. Client response: Flathead County will implement procedures to train employees who administer federal awards on compliance with Uniform Guidance and require them to read the Compliance Supplement for all federal awards received. We have implemented procedures to make sure that we are in compliance with subrecipient requirements going forward for the Edward Byrne Memorial Justice Assistance Grant.
Show full finding ▾Hide full finding ▴Finding 2019-02 CFDA #16.738 Edward Byrne Memorial Justice Assistance Grant- Subrecipient Monitoring Criteria: Controls should be in place and operating effectively to ensure compliance with federal awards requirements over Subrecipient Monitoring. Condition: We identified noncompliance over subrecipient monitoring requirements in accordance with Uniform Guidance for the Edward Byrne Memorial Justice Assistance Grant. Context: Not all information as required by Uniform Guidance 2 CFR section 200.331(a) was included in the subaward agreements provided to subrecipients. Further, the County did not verify whether the subrecipients were required to be audited and follow up on findings, if applicable, in accordance with Uniform Guidance 2 CFR section 200.331(f). Effect: The County is not in compliance with Uniform Guidance requirements. Cause: The County incorrectly identified the subrecipients as subcontractors and was not aware of the subrecipient monitoring requirements in accordance with Uniform Guidance. Recommendation: We recommend management train all employees who administer federal awards on compliance with Uniform Guidance and require them to read the Compliance Supplement for all federal awards received. Client response: Flathead County will implement procedures to train employees who administer federal awards on compliance with Uniform Guidance and require them to read the Compliance Supplement for all federal awards received. We have implemented procedures to make sure that we are in compliance with subrecipient requirements going forward for the Edward Byrne Memorial Justice Assistance Grant.
Dec. 10, 2019
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on December 16, 2017 — management decision was due June 16, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 2017.
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